The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023

Approved by the Scottish Parliament

Madeat 12.01 p.m. on 22nd February 2023

Laid before the Scottish Parliamentat 3.30 p.m. on 22nd February 2023

Coming into force1st April 2023

The Scottish Ministers make the following Order in exercise of the powers conferred by section 13(2) and (5) of the Landfill Tax (Scotland) Act 20141 and all other powers enabling them to do so.

Citation, commencement and application1

1

This Order may be cited as the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2023 and comes into force on 1 April 2023.

2

This Order has effect in relation to taxable disposals made, or treated as made, on or after 1 April 2023.

Rates of Scottish landfill tax2

For the purposes of section 13 of the Landfill Tax (Scotland) Act 2014—

a

the standard rate is £102.10,

b

the lower rate is £3.25.

Revocation3

The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 20222 is revoked.

TOM ARTHURAuthorised to sign by the Scottish MinistersSt Andrew’s House,EdinburghAt 12.01 p.m. on 22nd February 2023

EXPLANATORY NOTE

(This note is not part of the Order)

This Order specifies the standard rate and lower rate for Scottish landfill tax for disposals on or after 1 April 2023. The standard rate is £102.10 and the lower rate is £3.25. Tax is to be calculated by reference to the weight and types of material disposed of, as provided for in section 13 of the Landfill Tax (Scotland) Act 2014.